Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Hazardous Substances Tax Law

CHAPTER 4. COLLECTION OF TAX

Article 1. Suit for Tax

Section 43402

43402. Attachment. In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the tax. In the action, a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "without . . . Procedure" after "Procedure" at the end of the second sentence.